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VPB 2005.3029 AI generated

Switzerland-South Africa Double Taxation Convention Approval Decree

Case Number VPB 2005.3029
Court / Authority
Jurisdiction Switzerland · Administrative Practice of Federal Authorities (VPB) (CH)
Decision Date
Outcome Allowed / Granted
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

This federal decree approves a new double taxation convention between Switzerland and South Africa, signed on May 8, 2007. The Swiss Federal Assembly, acting on constitutional provisions and a federal council message, enacts this approval, authorizing the federal council to ratify the agreement. The decree is subject to optional referendum concerning international treaties.

Legislator headnote

AI generated

Art. 54 al. 1 Cst, Art. 166 al. 2 Cst, Art. 141 al. 1 let. d ch. 3 Cst; Switzerland-South Africa Double Taxation Convention Approval Decree: The Swiss Federal Assembly, acting on constitutional provisions and a federal council message, enacts this approval, authorizing the federal council to ratify the agreement. The decree is subject to optional referendum concerning international treaties.

Keywords

AI generated
international double taxation optional referendum south Africa international conventions harmonization of tax legislation tax sovereignty

Cited Legislation

AI generated
Art. 54 al. 1 Cst
Cited as the basis for the Federal Assembly approving the new double taxation convention.
Art. 166 al. 2 Cst
Cited as the basis for the Federal Assembly approving the new double taxation convention.
Art. 141 al. 1 let. d ch. 3 Cst
Applies to the referendum subject to the federal decree approving the convention.
AI generated
VPB 05-3029-6239
Switzerland-South Africa Double Taxation Convention Approval Decree
VPB 05-3029-7601
Federal Act approving the Double Taxation Agreement between Switzerland and South Africa
VPB 2005.3024
Switzerland-South Africa Double Taxation Treaty Update
VPB 05-3024-6225
Switzerland-South Africa Double Taxation Treaty Update

Key legal questions extracted by Legislator

AI generated
Art. 54 al. 1 Cst.

Cited as the basis for the Federal Assembly approving the new double taxation convention.

Art. 166 al. 2 Cst.

Cited as the basis for the Federal Assembly approving the new double taxation convention.

Art. 141 al. 1 let. d ch. 3 Cst.

Applies to the referendum subject to the federal decree approving the convention.

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Full text

Arrêté fédéral Projet approuvant une nouvelle convention de double imposition avec l’Afrique du Sud du …

L’Assemblée fédérale de la Confédération suisse, vu les art. 54, al. 1, et 166, al. 2, de la Constitution1, vu le message du Conseil fédéral du 5 septembre 20072, arrête:

Art. 1

1 La Convention signée le 8 mai 2007 entre le Conseil fédéral suisse et le Gouvernement de la République d’Afrique du Sud en vue d’éviter les doubles impositions en matière d’impôts sur le revenu est approuvée.

2 Le Conseil fédéral est autorisé à la ratifier.

Art. 2 Le présent arrêté est sujet au référendum facultatif en matière de traités internationaux au sens de l’art. 141, al. 1, let. d, ch. 3, Cst.

1 RS 101

2 FF 2007 6225

2005-3029 6239 Convention de double imposition avec l’Afrique du Sud. AF

6240 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant une nouvelle convention de double imposition avec l'Afrique du Sud (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2007 Année Anno

Band 1 Volume Volume

Heft 40 Cahier Numero

Geschäftsnummer --- Numéro d'affaire Numero dell'oggetto

Datum 02.10.2007 Date Data

Seite 6239-6240 Page Pagina

Ref. No 10 140 951

Die elektronischen Daten der Schweizerischen Bundeskanzlei wurden durch das Schweizerische Bundesarchiv übernommen.

Les données électroniques de la Chancellerie fédérale suisse ont été reprises par les Archives fédérales suisses.

I dati elettronici della Cancelleria federale svizzera sono stati ripresi dall'Archivio federale svizzero.